TaxTMI 
TaxTMI 
2018 (5) TMI 1137
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....e that the Respondent are engaged in providing taxable services under the category of Business Auxiliary Services. They had used various input services against the output services exported by them. They filed 6 refund claims under Rule 5 of Cenvat Credit Rules, 2004 for Rs. 8,81,13,530/- being the unutilized balance in cenvat credit. The refund claim was partly sanctioned and an amount of claim of Rs. 7,01,44,147/- was rejected on the ground that they have not submitted sufficient details/ documents to substantiate the nexus of input services with output services; that they failed to fulfill the conditions regarding debit the cenvat account in terms of notification No. 27/2012 - CE (NT) dt. 18.06.2012; and not consumed the specified service....
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....943/4/2011 - CX dt. 29.04.2011. As for the period July' 2012 to Dec' 2012 he submits that the refund is available on "service tax paid on specified services' and not on "service tax paid on input services". 3. Shri S.S. Gupta, ld. CA appearing for the Respondent submits that the definition of input service is very wide and it covers all the impugned services. The scope of activities related to business shall be construed as activity for provision of taxable service and not with respect to any other activities undertaken by the service provider. He relies upon the definition of "Input services' during the relevant period. That they had made detailed submission before Commissioner (Appeal) in respect of each of service. He submits that the....
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.... question have no direct nexus with the output services and therefore they are not eligible to claim refund of the same. We find that all the services in question stands approved by the approval committee of SEZ as approved services. Under the cenvat credit Rules and the Notification No. 5/2006 - CE (NT) there is no condition that in order to avail refund the assessee must show one to one co-relation of input service with the output services. Once the service has been used with the output service provider, the claimant becomes eligible for the refund. The CBEC also in circular No. 120/01/2010 - ST dt. 19.01.2010 has stated as under : "3.1 The primary objection indicated by the field formations is that the language of Notification N....
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....or indirectly and hence there is no reason to deny the refund claim of the same. We find that the Tribunal in case of M/s WNS Global Services 2016 (44) STR 454 following the same analogy has allowed the refund of cenvat of input services. In the present case the services in question are Business Auxiliary, Business Support, Chartered Accountant, Cleaning, Commercial Training, Company Secretary, Consulting Engineering, Courier, Custom House Agent, Erection, Commissioning and Installation, Even management, General Insurance, Information Technology, Insurance Auxiliary, Internet Telecommunication, Management Consultancy, Management, Maintenance or Repair, , Manpower supply, Online Information and Database access or Database Service, Outdoor ca....
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.... (d) Activities relating to business such as, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit relating, share registry and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal. Thus, the definition of 'input service' not only covers services, which fall in the substantial part, but also covers services, which are covered under the inclusive part of the definition." 6. We are thus of the view that the Commissioner (Appeals) is absolutely correct in allowing the refund claims on inputs services as they are utilised for activity of the business. Moreover the Hon'ble Supreme Court in the case of Maruti Suz....